https://www.taxtmi.com/caselaws?id=114307 Imported raw optical glass blocks could not be classified or exempted solely by reference to their description; the relevant approach required examination of trade understanding and the actual end use shown on the record. Because the catalogues and certificates produced by the importers suggested that a specific end use might be established, the existing material was insufficient for a final decision on both Chapter 70 classification and eligibility for Notification No. 242/89. The prior orders were set aside and the matter was remanded for de novo adjudication, with directions to hear the importers and redetermine classification and notification benefit on the basis of actual end use. en-us Wed, 28 Apr 2004 00:00:00 +0530 Mon, 14 May 2012 16:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114307 Imported raw optical glass blocks could not be classified or exempted solely by reference to their description; the relevant approach required examination of trade understanding and the actual end use shown on the record. Because the catalogues and certificates produced by the importers suggested that a specific end use might be established, the existing material was insufficient for a final decision on both Chapter 70 classification and eligibility for Notification No. 242/89. The prior orders were set aside and the matter was remanded for de novo adjudication, with directions to hear the importers and redetermine classification and notification benefit on the basis of actual end use. Case-Laws Customs Wed, 28 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114307